{"id":57101,"date":"2025-10-10T12:51:48","date_gmt":"2025-10-10T07:21:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vivek-kumarno-2-v-ito-2025-476-itr-562-delhihc\/"},"modified":"2025-10-10T12:51:48","modified_gmt":"2025-10-10T07:21:48","slug":"vivek-kumarno-2-v-ito-2025-476-itr-562-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vivek-kumarno-2-v-ito-2025-476-itr-562-delhihc\/","title":{"rendered":"Vivek Kumar(No. 2) v. ITO (2025) 476 ITR 562 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the petition the court held that\u00a0 the Assessing Officer is not required to conclusive determine escaped income at threshold stage\u00a0 at the time of issuing the notice under section 148 of the Act.\u00a0 Order and notice for reopening \u00a0assessment up held. \u00a0(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Bogus purchase-Accommodation entries  Unexplained income-The Assessing Officer is not required to conclusive determine escaped income at threshold stage-Order and notice for reopening assessment up held. [S. 69,  147, 148, 148A(b), 148A(d), Art. 226]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-57101","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eQZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=57101"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57101\/revisions"}],"predecessor-version":[{"id":57102,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57101\/revisions\/57102"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}